§ 821 !Q!lUJ_!5.-INR} pack, bundle, or basket, ot any such person ;_ and the collector SHA1] thereupon proceed HDOH SHCI] SEIZHIB lit Pl’0Yid€d in Set- UQII 802 GI (1118 title. '(B. S. { 3384; Mar. 1, 1879, 4:. 125, 5 15, 20 su¢.`3—1e.) . Chapter 15.-OIGARS AND UIGARETTEB. 821. Cigar! sad Cigarette! defined. 822. Cigar manufacturer; statement and bond. 823. Same; mrtmeate; posting; penalty: 8*24. Same; dn. " _ 0 $25. Same; record ot. 826. Same; annual inventory nndnnccounts. . 827. Statement by dealers in material. S23. Packing cigars; cigars used by employee!. . ’ 829. Packages of cigarettes and small cigars; stamps. 830. Label and notice on cigars. 831. Label indicatingeélause of law. 832. Cigars and cigarettes; tax; amount. 833. Same; retail price. _ 834. Cigarette paper; tax; bond of manufacturers. _. 835. Stamps; 'preparation, furnishing, audaccouniing for, “ 836. Same; cigars sold under distnint; cigars abandoned or forfeited and sold. ~ 837. Dies and atanps for cigarettes and small cigars. . - %8. Lottery tickets or immoral pictures contained in or connected with · i packages; penalty. o " ‘ l __ 839. `lnpectien et cigars and cigarettes., - 840. Estimated tax on cigars sold without stamps; notice of assessment. 841. Removal without properly boxing, stamping, or- branding ; using j’ false stampb; cipro for export. ‘ » ~ . ‘ 5 842. Absence efktnm evidence of nonpayment of tax; 848. Cigars manufactured ea nhares, commission, or emtract; stamp- . iw; ined. - . , " 844. Removing or selling cigar; without giving bond 6; without proper _ stamm; making talseentries, and so forth; forfeitures, 846. Imported hmm; stmnplug while in custody ot c·¤¤toms_ odlcers; pesnlty. ‘ - " i _ - 846. Same; oelilng improperly- packed. , ‘ 847. Puxchssiag cmu: not branded or stamped ; penalty. · . — ‘ 848, Stamp! on emptied boxes destroyed; penalty for noncompliance. 849. Expertatiern of manufactured cigars. · 850. Same; procedure; exports t• forage contiguous territory. * 851. Same; melnndiag cigars unlewtully ;· penalty; 852. Brawback on exported cigars, _ J cease nizneampzces Dealers in cigars and peoaneiigor cigars; heesectfons 791 and 790 ot tlnia title. _ _ _ . _ — - * Diseoiatumance pt export stamps ; see section 26gi of thirtitle. - Secthn S21. Cigars and cigarettes ,de6,ned.·-—All rolls ot to— mono, or any substitute therefor, wrapped with tobacco, shall be classed as cigars; and al1~ro11s ot_ tobacco, or any substitute therefor, wrapped in paper or any substance other than tobacco, shall be eiassedas clgarettm (R. S. It 3394; Mar. 3, 18'$,· c, 127, Q 2, 18 Stat. 339; July 24, 1@7, c._11,»$ 10, 30 Stat. 206; · July 1, 1902,, c. 1371,:5 2, 32 Stat. 715; Aug. 4 5, 1909, c. 6. I 33. em.“11o.) -, _ ,_ _ ‘· , 822; Cigar manufacturer; statement and bond;-—Every per- •0n before commencing, or, iti he has already commenced, before eontinuing, the manutacture ot cigars, shalt furnish, witmot previous demand therefor, to the collector of the Mmict A stntewt in duplicate, under ;_ oath, petting .forth the plaee, and, if in a city, · the greet and numbei ot the etrwt, ¤y&re the manufacture is téibe Mrrled on ; and when the mm ine to be manufactured tor, or to be sold and delivered to, AA., any other person, the name and midence and b or oxupatton of the , person for whom they are ‘ to be manufactured,. oi to whom they are to. be delivered; and shall give A bond, in eontormity. with the m·ovig1o¤s.ot, this t$.t1e,—in oeaal `mzn asétheeollectox may rmunée, not lm than $100,*and mm eg me bond mnrlqe i¤··‘ cmuaedtmmtimtodmnmdsdditwaalwretieshrequlred, at the collector, or under tm , cum 0!the®mmis@enero!I¤ternalBe#e¤ae. Saidhondaballbe @1:wmd that he shall not wg leans •t@t,_by him·_
nw, KEVHUI V YD! aclt or by collusion with others, to detrqud the; Government uq: my mx on his ‘ma¤u;sctur¢o; that iw Shall fomler qq;. rectly a.1l· the returns; stétements, and inventories prescrilml; that whenever he shall add to the xlumber of. cigar mixkops employed by him he shall immediately 'givo notice them; to the? collector pi the district; that he shall sfamp, in Accordance with. law, all cigars manufactured by before no citars the same or any part marco! for sale, and more ne removes any part- theroqt from the place of manufalcturo; that he shall pot knowingly, sell, purchase, expose; or recom; for sale, any clgars which have not been stamped as required by law ;— .&I1(.l that hel shall comply with all the reqqirements of low` rolgtlng to the mzmufactnire of cigars. And eveyy person who manufactures cigars of? any description, without ihst giving bond as herein- required, shall be Hned not loss .th8Il_ $100 hor more than $5,000, and imprisoned notless {haul three months nor more than five years. ‘ Cigarettes mid cheroptééhall be held to be-éigars under thémeaning of this chapter.` (R.- S. § ; Mal'.; 1; 18Z9,`c._"125,-§ 16, 20 Stor, 347 ; Oct. 1, 1890, c. 1244, `§ 35, 26% Stat. 620.) _823. Same; ccrtiicato; postipg; pctml£y.——Evcry clgar modufacturor . shall obtain from the collector of the district who is required to `igisue [the some a certiicaté setting, forth the number of cigar makcfs gg; which? the hone! mentioned in o section 822 of this` title was given and. shall kéep the same posted in Ma cousgicuous place within the man’¤factory.' Every ‘cig§r mauufocédrer who noglocts or to obtain such certiilcaté, or to keep the same postéd ais hereinbeiom pro·· videclgx nhollite fined $100. o (Il, 8. ij 3337; Marg 1, 187%, c.
- 125; Q 16, Q Stat. 347 ; Oct. 1, ‘1@0, c. *12-44, {35, 28 Stat. @0,)
l —824. Ssmei ’sign.-=-—Every éignt manufacturer shall place and ’ keep on the sid; or- end oiithe bulldlhg within whiéh hist business is carried. oh, so that lt can be distinctly seen, s Qgn, with W letters thergon not lego than lthree in length; painted in oil colors or gilded, 'lgiving his mma and lvosiqm Any ,person oeglectiug to comply with lhs roduireménts of this tion shall, ono conviction. be Hned not fess than $1,60 my more than (B; S.} %8.) M - _ V ‘ 825.1 Same; moor;} of.-=—·Eve1iy collectorbhhll keep n `recordl in a book provided tor. that purpose, to be open to Wtion of only the proper 0Bcers of internal rciexzm, imluélng deputy collectors and imefnal-revenoe agents, of kthe and residence of lever? Person ‘engs.god in the mauhfacturé of cigrs ln' his district, the place whom-such msnmfacturo is on, nod the gmmbezq ot tm rfariutsctory; and heshall omeroiu said accord, undef the mma ot each manufacturer, an abstract of his_ inventory. and monthly. return; and hoo shall mode the név-_: oral mamitacturoxis ofcigara in tm_ district to be numbered gzonsecutively, which number shall not thermfter he changed. (R. S. | 3389; Liar;-~1,.1879, c. 125,1 16, 20 Stat. 847; Oct. 1, 1890, c.~12-44;-ri 84,26 Sfat. m) 3 . ‘ ‘ - 826. Same; annual hvmtory md mc¤m;t•.—-Evory person engaged in tlio manutsctuio of cipro shall mid and éoliwer to the c0lleCt0r_of.thélBi$1‘i¢t a ttm inventory, in BECK form as may be prosxcribod by tho Commimiomr of Internal Hamm, of the quantify ot lest tob@ cigam. mm scraps and wade, and of tho rmmbcryof cinr hoxu and the otmwiti of ogch box, hold or owned by him on the lstday ot Jgnuary cipach year, uint tm tlmoicommnclnghmat ol concludms bumm, it. before or after the lst oi January, setting tom: wha; portion and hindi ot said goods were mao¤· factaiw or by him, and- what were from _; othois, and shall verify .mid by his util imond _ thereon. *1% ooélmor ld the uock sumiout to mtist; *m_tn the ot the ` idzontoryg nod shall. veit; the act ot. sch examination by 0aQh to be twrscdion the `imrmtory. Every `mch mum: shtll slsouwui in 5 book, t§•Qwm_o£’wh@_&a1l be me-
